Pennsylvania Code & Bulletin

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 1806 (March 30, 2024).

61 Pa. Code § 91.195. State-related universities and public charities.

§ 91.195. State-related universities and public charities.

 (a)  For purposes of § §  91.192 and 91.193(a) (relating to excluded parties; and excluded transactions), institutions that are part of the State System of Higher Education and the following State-related universities constitute excluded parties:

   (1)  Lincoln University.

   (2)  The Pennsylvania State University and its affiliate, the Pennsylvania College of Technology.

   (3)  Temple University and its subsidiaries, Temple University Hospital, Inc. and Temple University Children’s Medical Center.

   (4)  The University of Pittsburgh.

 (b)  Transfers to the institutions enumerated in subsection (a) by gift or dedication are excluded transactions.

 (c)  Transfers of real estate to an institution enumerated in subsection (a) other than by gift or dedication and all transfers by those institutions are taxable upon the same basis as other transfers to or from excluded parties.

 (d)  Transfers by gift, dedication or otherwise to or from public charities are taxable upon the same basis as transfers between private parties.


   The provisions of this §  91.195 adopted under section 1107-C of the Tax Reform Code of 1971 (72 P. S. §  8107-C).


   The provisions of this §  91.195 adopted December 14, 2007, effective December 15, 2007, 37 Pa.B. 6516.

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.